Keggler's Supply is a merchandiser of three different products. The company's February 28 inventories are footwear, 19,500 units sports equipment, 79,000 units, and apparel, 48,000 units. Management believes each of these inventories is too high. As a result, a new policy dictates that ending inventory in any month should equal 30% of the expected unit sales for the following month. Expected sales in units for March, April, May, and June follow. Budgeted Sales in Units March Footwear 15,000 April 25,000 Sports equipment Apparel 69,500 May 31,000. 90,500 95,500 89,500 June 36,000 40,500 37,500 33,500 23,000 1. Prepare a merchandise purchases budget (in units) for each product for each of the months of March, April, and May KEGGLER'S SUPPLY Merchandise Purchases Budget FOOTWEAR For March, April, and May Marcir April May Budgeted sales for next month Ratio of ending inventory to future sales Required units of available merchandise Budgeted purchases SPORTS EQUIPMENT Budgeted sales for next month Ratio of ending inventory to future sales Budgeted sales for next month Ratio of ending inventory to future sales Required units of available merchandise Budgeted purchases APPAREL Budgeted sales for next month Ratio of ending inventory to future sales Required units of available merchandise Budgeted purchases